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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

CENVAT credit on the tippers - the demand is hit by limitation ...


CENVAT Credit Demand on Tippers Time-Barred Due to Lack of Fraudulent Intent; No Suppression or Misstatement Found.

August 28, 2018

Case Laws     Service Tax     AT

CENVAT credit on the tippers - the demand is hit by limitation as there is no suppression, mis-statement of facts with an intention to evade duty, while declaring that they availed the CENVAT credit of Central Excise Duty paid on tippers, compressors and other machineries of motor vehicles - demand hit by limitation.

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